Under existing law, a county or municipality may engage the Department of Revenue to collect local taxes.
This bill would specify that the interest rate on past due taxes would be as provided by general law and would delete provisions for interest at one percent per month.
Under existing law, municipalities are authorized to allow the purchase of a delivery license fee not to exceed $100 and may increase the business delivery license fee.
This bill would delete the provisions for increases and set the fee at $100. The bill would also exempt a business from the purchase of a delivery license if its deliveries do not exceed $5,000 per year and the business has no physical presence in the municipality or its police jurisdiction.
Assigned Act No. 2017-415.
Signature Requested
Enrolled
Concurred in Second House Amendment
Sanford motion to Concur In and Adopt adopted Roll Call 1332
Concurrence Requested
Motion to Read a Third Time and Pass adopted Roll Call 1039
Motion to Adopt adopted Roll Call 1038
State Government Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the House of Representatives committee on State Government
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 613
McClendon motion to Adopt adopted Roll Call 612
McClendon Amendment Offered
Sanford motion to Table adopted Voice Vote
Fiscal Responsibility and Economic Development Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the Senate committee on Fiscal Responsibility and Economic Development
Source: Alabama Legislature